18- 125 C.M.R. ch. 304, § 6
Every retailer of motor vehicles, watercraft, aircraft, special mobile equipment, trailers, camper trailers, or truck campers must complete, in addition to the sales and use tax return, a supplemental statement reporting individually each sale of any of these kinds of property made during the reporting period. In addition, every person who rents or leases automobiles, camper trailers, or motor homes for a rental period of one year or more must complete a supplemental statement reporting individually each lease or rental. The supplemental statements are to be maintained in the retailer's records in accordance with Maine Revenue Services Rule 103 and made available for inspection by the assessor upon audit or other request.
18- 125 C.M.R. ch. 304, § 6